文章基本信息

标题：Tax Evasion: Impact of Internal and External Factors, An Individual Tax Payer Perception
本地全文：下载
作者：Deden Tarmidi ; Adelina Suryati ; Sri Purwaningsih 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：5
页码：675-685
DOI：10.6007/IJARBSS/v10-i5/7240
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study aims to determine the perception of taxpayers on tax evasion that is influenced by internal factors and external factors of taxpayers. As the locus of control theory that a person's actions are influenced by internal factors of the person himself and external factors around the person. Tax evasion is known as a factor causing the non-achievement of state revenue from taxes so far. The MSME was used as a respondent in this study because of its large number in Indonesia and grow the country's economy. The results found that ethics and understanding of taxation as internal factors have an influence on tax evasion, as well as tax justice as an external factor also has an influence on tax evasion. From a comparative analysis, internal factors have a stronger influence than external factors. This result can be used by the Directorate General of Taxes in minimizing tax evasion by fostering individual enthusiasm in complying with tax regulations.